Ivan McKee
Scottish National Party · Scotland
“We understand that the SPSO assesses complaints to identify how they should be prioritised. The SPSO prioritises cases where a complainant is vulnerable or the matter is assessed as urgent and ongoing. The SPSO keeps people who are affected by delays informed. In 2024-25, the SPSO reduced the number of open cases by 15 per cent.”
“As part of our programme of public service reform, we are embedding openness, transparency and accountability into how services are designed, delivered and improved. Our next open Government action plan will set out an anti-corruption strategy and plans for improving public participation in decision making.”
“Will he agree to meet me and other members from across the chamber to discuss how we might work together to provide legal support for the Nolan principle of integrity in public life? Ivan McKee: I am very happy to meet the member to discuss that further. Such issues are hugely important to the Government.”
“How bad does the situation have to get before a full investigation is made? Ivan McKee: That would be a matter for the Parliament, not the Government. As an organisation, the ombudsman rightly sits separate from the Government.”
“More than £300 million has been saved through more efficient procurement in the past two years and we are projecting savings of more than £50 million through the rationalisation of estates—13 core Scottish Government buildings have been closed in the past three years and there are more to follow.”
“I am delighted to open this afternoon’s debate on public service reform, which I believe will be the defining task of this session of Parliament.”
The complete record
Every one of 658 lines we hold for Ivan McKee, in date order, each linked to its source. Free to read, in full, without an account. Page 8 of 14.
“To be honest, I found Jackson Carlaw’s opening speech to consist of deflection, denial and obfuscation, and it was a masterclass in whataboutery. There is no justification for genocide. The responsibility lies with the Israeli Government in law and in practice. History will judge us, as it does in all genocides, on how we respond today to those events. “Never again” means never again for anyone, and that needs to be recognised. I was not going to comment on John Mason’s contribution, but I will make two points of fact. The phrase “from the river to the sea” originally appeared in the 1977 manifesto of Benjamin Netanyahu’s Likud party. That is where that comes from. Jimmy Carter, whom John Mason talked glowingly about, was very clear that what was happening in Israel, even back then, was apartheid.”
“That is not just a matter of fact on the ground; it is also the case that, under international law, it is the responsibility of the occupying power to ensure the supply of essentials to the civilian population. We should be in no doubt about that. That is particularly profound, given that we have seen the deliberate targeting and execution of aid workers on the ground by the Israeli military. I also want to comment on Jackson Carlaw’s contribution. To be honest, I found his summing up to be helpful, but I will comment on some of what he said in his opening speech. Humza Yousaf made the point that one of the defining characteristics of genocide is that there is never a shortage of those who deny that it is happening or who look the other way at the time.”
“To anyone who says that, if Hamas were not there, this would not be happening, I say that we just need to look at what is happening in the West Bank, where Hamas is not present. I note the near unanimity of support for the actions that have been proposed by the Scottish Government. I do not think that a single member has spoken against those measures. That is hugely welcome, and it talks of the considerable work that has been undertaken to get us to this place, with a well-crafted package of measures. It is testament to the leadership of the First Minister, who has been hugely involved in that work over the past days and weeks. I listened with incredulity to Brian Whittle’s contribution. That aid is not being provided is exclusively the fault of the Israeli Government and the Israeli military.”
“We also call for sanctions on Israeli ministers who are complicit in illegal settlements and military actions that target civilians. Scotland will not be complicit, and we will not be silent. This debate is a test of our values. A defining tragedy of this century is occurring before our eyes. We are witnessing a humanitarian disaster of historic proportions. Over 63,000 Gazans have been killed. Famine has been declared. Hospitals have been bombed. Journalists have been targeted. Children are dying from malnutrition and contaminated water. I will reflect on some of the comments made by colleagues during the debate. As always, the contributions from Pauline McNeill and Humza Yousaf were significant, and they talked about the real impact that the tragedy is having on individuals in Gaza and, as Pauline McNeill identified, in the West Bank.”
“Turning to our pressure on the UK Government, Scotland is using its voice to demand accountability. We are calling on the UK Government to unconditionally and irreversibly recognise the state of Palestine as a first step towards a two-state solution. Recognition is not a gift; it is a right, and it is long overdue. The Conservative amendment says that recognition should happen “at the appropriate time”, but this Scottish Government believes that now is an appropriate time—indeed, we are far beyond the appropriate time. For that reason, we are not supporting the Conservative amendment. We urge the UK to join South Africa’s case at the International Court of Justice and to commit to implementing any arrest warrants that are issued by the International Criminal Court.”
“In Gaza, that solidarity is being put into action. To date, we have committed £1.3 million in humanitarian aid, which has supported UNRWA, the Disasters Emergency Committee, SCIAF and Mercy Corps. Today, we go further, as we commit another £1 million in support: £400,000 to establish the Gaza HOPES field readiness hub in Dundee, which will unlock $15 million for a deployable field hospital; and £600,000 to the UNOCHA-led humanitarian fund for the occupied Palestinian territories. We are also preparing to welcome up to 20 injured children from Gaza for treatment in Scottish hospitals. The children have endured unimaginable trauma, and Scotland will offer them care, dignity and hope. That is what it means to be a good global citizen—not just to speak but to act.”
“The suspension of new trade negotiations with Israel was a start, but it is time to withdraw from the existing UK-Israel trade and partnership agreement altogether, given the human rights situation in Gaza. We call for an end to all arms exports, which are being used against Palestinians in serious violation of international humanitarian law, to Israel. We are also urging the UK to follow Ireland’s lead and prohibit the import of goods that are produced in illegal Israeli settlements. Those steps symbolise our commitment on the matter. However, they are not only symbolic gestures; they are targeted, practical measures that are designed to prevent Scotland’s public resources from being complicit in the suffering of civilians. Regarding our humanitarian response, Scotland has a proud record of global solidarity.”
“We need to use every lever that is available to us: economic, humanitarian and political. Scotland is not waiting for others to lead. Alongside calling for the UK Government to act, we are taking steps to ensure that our actions match our values. We will pause new awards of public money to arms companies whose products or services are provided to countries where there is plausible evidence that a genocide is being committed by that country—that will include Israel. Defence companies that seek support from the Scottish Government will have to demonstrate that their products are not involved militarily with Israel. We are instructing relevant delivery bodies not to provide support to the facilitating of trade between Scotland and Israel, where possible, and we are calling on the UK Government to go further.”
“This has been a powerful and sobering debate. The contributions from across the chamber reflect the depth of concern that is felt in Scotland about the unfolding catastrophe in Gaza, and they reflect our shared conviction that words must be matched by action. In January 2024, the ICJ found a prima facie case that the Israeli Government was committing genocide, and it issued provisional measures. As the First Minister and cabinet secretary stated, we have taken account of international law and the UK’s international treaty obligations, which we are required to do, not least by the ministerial code. Ultimately, it is for international courts to decide whether genocide has occurred, but—this is very important—Governments cannot wait until it is too late. History has taught us that hard lesson.”
“We stand against those, from Hamas to Tehran, who would see both destroyed. That is the moral duty of our nation. That is the path to a future that is worthy of the peoples of the middle east. I move amendment S6M-18686.3, to insert after “Palestine”: “at the appropriate time and as part of a wider and lasting peace settlement in which the Palestinian people are free from the control of Hamas,”. 16:00”
“In this chamber, we might differ on emphasis, but we should not differ on the principle that Israel has the right to live free from terror and that Palestinians have the right to live free from fear and in peace in a state that can be recognised. Britain has the responsibility to stand always on the side of peace, security and the rule of law. That means solidarity with our allies, compassion for civilians caught in the crossfire and confronting those powers that profit from endless war. This conflict should remind us of a simple truth, which is that the values that we cherish— democracy, security and the sanctity of human life—are defended not by words alone but by resolve. Our resolve must be clear. We stand for Israel’s right to exist. We stand for peace and a renewal of hope for all the Palestinian people.”
“It means working with allies to stop Iran’s weapons from flowing into the region, and it means refusing to let those who seek to delegitimise Israel from dominating the narrative. Compassion for the innocent does not weaken our resolve. That is why Britain and Scotland cannot afford to be naive. This is not simply about territory or religion; it is a struggle between a democratic state with a Government with which people may have issues seeking peace and a terror network that is fuelled by an authoritarian regime that despises peace. If we are serious about stability, we must be serious about countering Iran’s malign influence diplomatically and economically where necessary, alongside our allies.”
“Will the member take an intervention? Jackson Carlaw: I will have to make some progress, but I will be closing for our side, and I will take as many questions as I can at that point, as I have no written remarks prepared. Britain must speak with both clarity and compassion, yet if we are to speak seriously about peace, we must look beyond Gaza, because Hamas does not act alone. Behind Hamas, behind Hezbollah in Lebanon, behind the Houthis in Yemen, stands the same hand: Tehran. Iran has spent decades arming, funding and directing a network of proxies. It thrives on conflict and instability, exporting chaos to entrench its own dictatorship. Every rocket fired into Israel and every drone launched across borders bears the fingerprints of the Iranian regime. So, that means pressing the United Nations for action there, too.”
“We will continue to deliver on that agenda in order to free up those resources and ensure that they are deployed effectively in an integrated way on the front line. The Deputy Presiding Officer: That concludes portfolio questions on finance and local government. There will be a short pause before we move on to the next item of business. Gaza”
“Alexander Stewart: Does the minister accept that every pound that is spent on agency staff bureaucracy is a pound that is taken away from our schools, hospitals and local council services, which are already on their knees because of this Government’s mismanagement? Ivan McKee: Alexander Stewart will be aware that the Scottish Government works within a fixed budget and balances its budget every year. The whole point of the public service reform agenda is to continue to move resources from the corporate functions and to deploy them to the front line in exactly the way that he has talked about. The strategy contains a number of examples of ways in which we have successfully done that. I have just cited the example of the number of contingent workers, which is 47 per cent lower than it was three years ago.”
“In support of the budget and the wider public service reform agenda, the Scottish Government is proactively addressing the need to control workforce size to remain fiscally sustainable. Within the core Scottish Government, the number of contingent workers is now 47 per cent lower than in March 2022. The use of contingent workers has been in decline in order to support a more managed approach to workforce deployment and to reduce cost. Employing temporary and agency workers provides the flexibility that is required to meet business needs, access specialist and other skills quickly and adapt where a need for a resource is short term. When services might be required for only a short time, it is very often the most cost- effective way of providing them, rather than employing someone full time.”
“Agency Staff (Scottish Government Expenditure) 8.”
“We continue on that journey, and the public service reform strategy gives us clear direction, through its 18 workstreams, as to how we do that. As I have already indicated, the Government is taking forward democracy matters work in collaboration with local authority partners at COSLA on how we take the empowerment and service design agenda down to the community level. To make that as local as possible is hugely important. I indicated that the work on the citizens assembly in Dunfermline, which is funded by the Scottish Government, is very much part of that work. However, I am always happy to engage with any member— The Deputy Presiding Officer: Thank you, minister. Ivan McKee: —who wants to contribute to taking the agenda forward. The Deputy Presiding Officer: Thank you, minister. I am keen to squeeze in the last question.”
“Do the minister and the Government accept that they have failed to implement the Christie recommendations? Will they therefore look at how we can genuinely empower local authorities to take power out of the Parliament into local authorities, so that they can take that power into communities? That has failed. Ivan McKee: I agree with the first part of the member’s question but not with the second part. The Christie principles are absolutely central to the work that the Government is taking forward. I am sure that the member has read in great detail the public service reform strategy that we published in June, which contains many examples of where those principles have been effectively applied across a whole range of policy areas, including prevention, empowerment, integration and more effective and efficient service delivery.”
“Alex Rowley: The Scottish National Party Government published the Christie report back in 2011. The report’s main recommendations focused on reforming public services in Scotland through empowerment, collaboration, prevention and performance-focused efficiency. It recommended empowering individuals and communities in service design, promoting integrated services through partnerships, prioritising preventative measures and holding services accountable for improving outcomes and value for money. Some 14 years later, in my opinion, very little of what the Christie report set out has been achieved. Indeed, I would argue that the centralisation of public services over that period is a complete contradiction to what the Christie report set out.”
“Through our joint commitment with the Convention of Scottish Local Authorities to the democracy matters process, we are designing new community decision-making arrangements. That aims to increase participation and enhance the role of communities in local service delivery. We are also providing funding for the new city citizens assembly pilot in Mr Rowley’s constituency, led by the Electoral Reform Society and Fife Council, to enable people to have a greater influence over the future of Scotland’s newest city. That is alongside support for local authorities to mainstream participation through the delivery of participatory budgeting and our recent review of the Community Empowerment (Scotland) Act 2015. I will correct myself—the pilot is in Ms Somerville’s constituency, and Mr Rowley is a regional member.”
“Similarly, it is likely that we will all use social care at some point in our lives, and improving the quality, standards and consistency of care for people is absolutely necessary.”
“Rona Mackay: With nearly 18,000 people in Strathkelvin and Bearsden—my constituency— now over the state pension age and with estimates showing that 15 per cent of local pensioners are living in poverty, with more than £1.4 million in pension credit going unclaimed every year, does the minister agree that raising awareness of poverty-reducing benefits is crucial, as is high- quality, sustainable social care? Ivan McKee: I agree with the member. That is why we have a benefit take-up strategy, to which there is no United Kingdom Government equivalent. We are taking steps to tackle barriers to take up and we are putting money in the pockets of those who need it most. In 2025-26, we allocated £16.9 million to fund advice services, including Citizens Advice Scotland’s money talk team, which supported more than 12,000 older people last year.”
“East Dunbartonshire Council will receive revenue funding of £280.6 million in 2025-26 as a result of the Scottish budget. It is for the council, as a democratically elected body, to determine how to allocate that funding, including funding for social care services, on the basis of local needs and priorities. We appreciate the pressures that are faced by the health and social care sector and by local government. That is why we provided record funding for both during 2025-26, including almost £2.2 billion of investment for social care and integration.”
“Of course, when there are reasons why that is not possible, public bodies should continue to provide services face to face when that is most appropriate. The situation in Dundee is a matter for the council there. Social Care Services (East Dunbartonshire) 6.”
“Limited access has curtailed communities’ opportunities to address potentially complex issues, such as those relating to reinforced autoclaved aerated concrete and those associated with the maintenance of homes and the surrounding environment. It also excludes, in particular, those with limited access to information technology or skills. How will the Scottish Government work with councils to enhance that aspect of community engagement to ensure that all residents—regardless of digital access or skills—can get support when they need it? Ivan McKee: I am not aware of the specific situation in Dundee that the member refers to. However, the Scottish Government is focused on digital inclusion through its digital strategy and on ensuring that everybody is able to enjoy service provision using digital services is part of that process.”
“During 2025-26, local authorities in north-east Scotland will receive more than £1.8 billion to fund local services, which equates to an extra £120 million—or 7 per cent—to support vital day-to-day services compared with 2024-25. Local authorities are independent corporate bodies with their own powers and responsibilities. However, the Scottish Government will continue to work in partnership with the Convention of Scottish Local Authorities and individual local authorities to ensure that the people of Scotland continue to receive the high-quality public services that they expect and deserve. Maggie Chapman: Dundee Pensioners Forum and other organisations are calling for the re- establishment of face-to-face access to local council offices.”
“Along with the record funding settlement and early and meaningful budget engagement, the Scottish Government will continue to work in partnership with the Convention of Scottish Local Authorities and individual local authorities such as Fife Council on how to ensure that we provide sustainable, people-centred services. We will also continue to engage constructively with the United Kingdom Government to highlight the importance of sustainable public services to ensure that the people of Scotland continue to receive the high-quality public services that they expect and deserve.”
“Alongside record funding, our public service reform strategy, which was published in June, sets out how we are working with local government on programmes such as whole-family support and fairer futures partnerships to accelerate change and deliver services that are preventative, better joined up and more efficient. By tackling systemic barriers and empowering local leadership, we will ensure that services remain sustainable and fit for the future. David Torrance: Will the minister provide reassurance that the Scottish Government will continue to work constructively with councils such as Fife Council, which serves my constituency, to support innovation, protect front-line services and ensure that communities such as Kirkcaldy benefit from sustainable, modernised local services? Ivan McKee: Yes, I can categorically offer that reassurance.”
“It is important to note that the Scottish Government does not provide public authorities with legal advice and that it is up to each public authority to take its own independent legal advice. It is also important to recognise that the membership of the scheme is mandatory for all NHS Scotland health boards and that the costs of the majority of NHS Scotland’s legal cases are met by the scheme. Local Authorities (Transformation Programmes) 4.”
“All recipients of public funding, including local authorities, the third sector and public bodies such as the NHS and its central legal office, should surely be fully compliant with the Supreme Court judgment in For Women Scotland Ltd v the Scottish Ministers. Is the minister considering taking any action against those who fall short of the standards of lawful accountability for public finances? I am sure that the public would rightly expect that. Ivan McKee: It would, of course, be inappropriate for me or for other Scottish Government ministers to intervene in or comment on on-going legal cases. That maintains the independence of the legal process. As Ash Regan is aware, the scheme that we have referred to is set up to share risk across a range of organisations in order to minimise the impact from any specific case.”
“Public bodies, including those covered by the clinical negligence and other risks indemnity scheme, are responsible for making their own decisions, including those regarding expenditure and ensuring compliance with the requirements of the Scottish public finance manual, which is issued by Scottish ministers. Whether to pursue, defend or concede any legal claim is therefore a decision for the public body in question. Ash Regan: Media reports of the NHS Fife tribunal highlight the escalating legal costs that will ultimately come from Scotland’s national health service budget, and Scottish Borders Council recently lost a judicial review over a primary school’s failure to provide single-sex toilets for pupils. Will the minister confirm whether he will look into that issue?”
“Clearly, members will have to wait and see what it contains, but—as Patrick Harvie identified—it will touch on some of those issues. With regard to the principle, it is important to recognise that, in this area, there is a mixture of devolved and reserved competence and that, in order to have an effective policy, we need to be able to unpick that and understand the extent of devolved competence so that we can legislate accordingly. In principle, however, I do not disagree with Patrick Harvie’s comments. Public Bodies that Incur Substantial Legal Costs 3.”
“I hope that that will touch on the question, and I look forward eagerly to hearing the detail of it. Nevertheless, there is in Scotland local government legislation—to which my colleague Ross Greer drew the Scottish Government’s attention over the recess—that places restrictions on local authorities applying ethical criteria in the way that I have set out. We are all, each of us, free to apply ethical criteria in our choices. Can the minister agree that there should be no reason in principle why decisions that are made collectively on behalf of us all should be restricted in the ethical criteria that they apply on the basis of the political views of democratically elected councillors? Ivan McKee: First, the member is correct to say that there will be a statement by the First Minister later this afternoon.”
“Local authorities are responsible for their pension investments, and pension scheme legislation requires them to publish a statement about their investment principles, which should include the extent of their environmental, social and ethical considerations. The Scottish Government has published a business investment framework and guidance on sustainable procurement, and the Scottish National Investment Bank has a responsible and ethical investment policy. There is also guidance for public bodies on carrying out due diligence checks on companies to see if they are associated with human rights abuses. Public bodies are responsible for deciding on their actions in individual cases. Patrick Harvie: I lodged the question before I was aware that there would be a statement from the First Minister on such issues.”
“Alongside that, we have improved the healthy working lives service and working health services Scotland to ensure that support is available for employees and employers who are managing health challenges in the workforce. Devolved employability services, which are backed by £90 million in 2025-26, play a pivotal role in supporting people towards and into sustainable fair work. It is worth pointing out that the Deputy First Minister is working with Public Health Scotland and a range of private sector employers on pilot programmes to help to move those individuals back into work.”
“Students are the largest cohort of economically inactive people in Scotland, where we have four-year degrees. Of those people seeking work in Scotland, 72,000 received employability support from April 2022 to September 2024. Will the minister advise which programmes were most successful in returning people to work, what plans there are to roll out such programmes across the country, and the anticipated average annual boost to both the individual’s and the nation’s finances of each person who moves out of economic inactivity? Ivan McKee: As I indicated, a whole range of programmes are in place. As was outlined in the programme for government, we have introduced specialist employability support across Scotland to enhance services for disabled people and those with long-term health conditions.”
“The Scottish Government routinely analyses the data on economic inactivity that is produced by the Office for National Statistics. Increasing economic participation can have economic and fiscal benefits, and a Scottish Government analysis that was published last October indicated that even a relatively small increase of 0.25 percentage points in the economic activity rate could boost gross domestic product in the long term by around 0.1 per cent— £180 million—each year. That is why we are taking action across Government to support people to enter, remain in and progress in work through devolved employability services, health and work support and various commitments in the programme for government. Kenneth Gibson: I thank the minister for that comprehensive reply.”
“It is worth recognising that, after many years, the two businesses in Lochaber and Dalzell are still operating and continue to maintain employment in those locations, which was far from certain previously. What the Scottish Government has done in working with the owners to keep those plants employing people locally is not insignificant and needs to be recognised. We will continue to work with the owners, and we have significant contingency plans in place for any eventualities, should there be any change in circumstances. As I have said, I will make a statement on the matter next week, when there will be a further opportunity to give more information.”
“At the smelter, we were promised a wheel-making plant, 2,000 jobs and a billet plant, but none of that has happened. Indeed, last month, it was on the verge of being struck off Companies House. The workers at Dalzell have been sitting at home for months, as the company cannot afford to buy the materials to fulfil any orders. There has also been the forced liquidation of the speciality steels business in the UK. If things are going so well, has the company indicated when it will pay back the £7 million loan to the Scottish Government? How long will the Scottish Government give the GFG Alliance to deliver before it steps in? Ivan McKee: We are committed to continuing to work with the owners.”
“The Scottish Government is in regular contact with management at Alvance British Aluminium, Liberty Steel Dalzell and the wider GFG Alliance. The Lochaber businesses are performing well, employing more than 200 people and making significant contributions to both the local and Scottish economies. GFG remains committed to the future of the Dalzell plant and has firm plans to restart operations in the near future, after securing a contract for 40 kilotonnes of plate for maritime use. I will provide a statement to Parliament next week to set out further details on the Scottish assets and our discussions with GFG on their future. Willie Rennie: There will be scepticism in Lochaber and Lanarkshire, as we have had so many false dawns before.”
“I cannot comment on any individual cases, but the right to appeal is a long- standing and important feature of the planning system. All appeals are determined on their merits and on the same legal basis as a planning application, in accordance with the development plan, unless material considerations indicate otherwise. If an application goes to appeal, parties that have made representations on it are given the opportunity to confirm their objection or support. That is a well-established part of our system, and I do not want to take steps to change it. “Housing to 2040” (Adaptations System) 5.”
“The Scottish Government has no current plans to reform the planning appeals process, which it considers to be robust, fair and efficient. Graham Simpson: I thank the minister for that brief answer. He will know that concerns have been expressed in the Parliament about the planning appeals system, which allows one unelected official to overturn decisions that have been taken by elected councillors. A development at Woodhall and Faskine in North Lanarkshire was recently rejected, quite rightly, by North Lanarkshire councillors on the detailed advice of planners. The applicant in that case could appeal and the decision could be overturned by one person—a Scottish Government reporter. Does the minister accept that that is fundamentally wrong? Will he agree to review the system? Ivan McKee: No.”
“Does he agree that there should be a right to challenge overprovision—a right that does not exist now? Ivan McKee: As I indicated, local authorities, including Glasgow City Council, are able to identify areas of concentration where further development would undermine residential amenity. That power already exists. There is also a power for local communities to produce local place plans to feed into local development plans. We should recognise, as I think Pauline McNeill does, that students who are studying at our colleges and universities are a hugely important part of society. I welcome international students and the making of provision for them, and any PBSA provision obviously takes pressure off the private rented sector, which I think we would all agree is to be welcomed.”
“Pauline McNeill: Scotland needs good, affordable student accommodation, but the way that planning consents are being granted in Glasgow makes it seem as if they are being handed out as an easy fix for gap sites. We are seeing oversaturation because purpose-built student accommodation is currently favoured by investors due to the ability to charge high rents. Last week, a proposed nine-storey student accommodation block was approved on the site of the former O2 ABC iconic music venue, but that is just one of many student developments that have been heavily objected to by local residents and community groups. Does the minister share my concerns about the volume of applications for purpose-built student accommodation where there is already saturation?”
“The Town and Country Planning (Scotland) Act 1997, as amended, requires planning authorities, when preparing their local development plans, to consider the “housing needs of ... persons undertaking further and higher education”. That will inform the allocation of land for development and decisions on individual planning applications. We have no plans to amend that legislation. Planning authorities can prepare guidance to support their plans. For example, the Glasgow city plan guidance sets out a clear framework for supporting purpose-built student accommodation in appropriate locations and identifying areas of concentration where further development would undermine residential amenity.”
“A large proportion of that relates to non-cash consequentials for student loan impairments, which are simply not required at the same level in Scotland because of our policy of free university tuition. The figures that I have reported to Parliament today remain provisional, as they are subject to change pending completion of the 2024-25 year- end audits. Finalised figures will be reported as usual in the annual Scottish Government consolidated accounts and a statement of total outturn later this financial year. I commend today’s figures to Parliament. The Presiding Officer: The minister will now take questions on the issues raised in his statement. I intend to allow around 20 minutes for questions, after which we will move on to the next item of business.”
“Indeed, we operate on an annualised budget, but our activities do not abruptly end on 31 March and then commence anew on 1 April each year. Smoothing through the Scotland reserve over financial years is therefore to be expected. The fact that we have managed the position to a 1 per cent underspend underlines the Government’s financial competence. I also remind colleagues that there remains a non-cash element of our budget allocation, which is utilised for accounting adjustments, such as depreciation. That element is ring fenced and cannot be used to support day-to-day spending. As non-cash expenditure, it does not flow through the Scotland reserve and is therefore excluded from the headline provisional outturn results. For 2024-25, that shows an underspend of £738 million against a budget of £1.8 billion.”
“That incorporates £501 million of fiscal resource, £31 million of capital and £25 million of financial transactions. I again reiterate that there will be no loss of spending power to the Scottish Government as a result, with that funding supporting 2025-26 costs. We cannot overspend. The fiscal rules that we must comply with mean that we must plan for a modest underspend—we must be able to mitigate the risk of post year-end audit adjustments and to manage any late movements in demand-led programmes and fully devolved tax receipts, which have occurred in previous years. We have already made clear to Parliament our intention to set aside the majority of that underspend as part of our spring budget revision, with £350 million planned to be held within the finance and local government portfolio.”
“In 2024-25, we also launched property controls guidance to support a more efficient approach to public sector property management and to optimise costs and estate footprint. Since 2022, enhanced recruitment controls have controlled growth in the total Scottish Government workforce, reducing it by 5 per cent between March 2022 and March 2025. Turning to the 2024-25 provisional outturn, I am pleased to confirm that the Scottish Government has once again delivered a balanced budget, with a provisional fiscal outturn of £52.1 billion against a total fiscal budget of £52.7 billion. The remaining £557 million, which represents just over 1 per cent of our total budget, will be carried forward in full through the Scotland reserve if that figure is confirmed at the final outturn.”